Constitution - Independence Institute

Justice Gorsuch Takes on the “Legal Realists”

Justice Gorsuch responds to the “legal realist” view that encourages judicial activism.

United States v. Abbott and State War Powers

A federal court of appeals has upheld the right of Texas to defend itself against illegal immigration by erecting a barrier in the Rio Grande River.

The Constitutional Line on Direct Taxes

Although some judges and other writers have been confused about direct and indirect taxes, when the Constitution was adopted the definitions were, as John Marshall said, “clearly understood.”

Biden’s Supreme Court Term Limits Proposal

Term limits on the Supreme Court are justified, but must be balanced by term limits on Congress.

More Evidence that “Direct Taxes” include Levies on Wealth and Income

In light of the evidence, it is astounding that confusion over the Constitution’s categories of direct and indirect taxes still persists.

Supreme Court Just Helped out the Real Colorado

Those who live in the Real Colorado, like those in other Western states, share the individualism and traditional values the “progressive” crowd would delight to destroy.

Wealth Taxes and the Direct-Indirect Tax Controversy

A law imposing a federal wealth tax would be unconstitutional unless the projected revenue was apportioned among the states by population.

Clearing Up the Confusion About the Constitution’s Term “Direct Taxes”

Misunderstanding the Constitution’s term “direct tax” led the Supreme Court to erroneously uphold Obamacare. Next, it might lead to a new federal wealth tax.

The Supreme Court Was Wrong About Taxes

The Constitution’s crucial distinction between “direct” and “indirect” taxes was well-understood by the Founders, but due to lack of scholarly guidance the Supreme Court often has gotten the distinction wrong.